Finding Text
Criteria: The State and Local Fiscal Recovery Funds reporting guidance requires program and performance reporting to build public awareness, increase accountability, and monitor compliance of eligible uses.
Condition: Costs reported on the 3/31/2023 and 6/30/2023 quarterly Project and Expenditure report submissions did not reconcile with amounts charged to the program for the period.
Cause/Effect: Key line item amounts do not reconcile to amounts reported for the period. Auditor's Recommendation: The City should develop procedures to ensure that financial information relating to the program is identified timely and reported appropriately.
Views of Responsible Officials and Planned Corrective Actions: The City disagrees with the finding. A project was determined to be ineligible and was adjusted accordingly in the third quarter report due October 30, 2023. The original first quarter submission report did not tie to the balance after the entries were made to reclass the expenditures. Staff was not able to recreate the report from the first quarter to tie to the ending balances charged to the fund as of June 30, 2023. When the original first quarter report was filed, the financial system expenditure reports reconciled to what was submitted. Finance Department personnel have established procedures to prevent the need for corrections and resubmissions to prior period quarterly Project and Expenditure submissions and will properly document the changes for verification if corrections occur.